9911796707
TMI Blog2015 (10) TMI 1834X X X X Extracts X X X X X X X X Extracts X X X X ..... ng restoration of credit which had been adjusted in excess. In the facts and circumstances of the case, we are of the view that restoration of Cenvat credit in the account of the appellant will only restore the position to the extent of credit which was not required to be adjusted. Thus, when viewed from the angle of continuous utilization of credit, we find that unjust enrichment is not invokable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,39,24,444/-payable by the noticee ₹ 27,02,644/- was paid in cash and ₹ 2,12,21,800/- was adjusted against the Cenvat credit of ₹ 2,23,23,143/- available to them as per orders of the Commissioner of Central Excise Commissionerate. Ludhiana vide his Order-in-Original No. 283/Ldh/03, dated 23-12-2003. The noticee in reply to the Show Cause Notice has submitted at para 13 that We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of goods, principle of unjust enrichment is not applicable. 4. Heard both sides. 5. Learned AR appearing on behalf of the Revenue reiterated the findings of the Commissioner (Appeals). He also stated that subsequent judgments have held that, even in case of utilization of Cenvat credit after clearance of disputed goods, unjust enrichment principle will apply. 6. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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